Incidencia del régimen RIMPE y su impacto tributario en los emprendedores del Distrito Metropolitano de Quito durante el periodo 2022 – 2024

Abstract

The article titled "Incidence of the RIMPE Regime and its Tax Impact on Entrepreneurs in the Metropolitan District of Quito during the 2022 – 2024 period" aims to determine how the RIMPE (Regime for Microenterprises) regime affects the perception of tax stability, business formalization, and the economic and social dynamics of entrepreneurs in Quito. The research focuses on analyzing the impact of this regime on entrepreneurs, using a descriptive design and a mixed methodological approach, combining quantitative and qualitative methods. Surveys and interviews were conducted with a representative sample of 118 entrepreneurs operating under this regime, and variables such as education level, economic sector, age, and gender were analyzed. The results showed that most entrepreneurs are between 25 and 34 years old, have secondary education, and primarily operate in the commercial sector. Additionally, most respondents are aware of the available tax regimes and perceive that changes in tax regulations affect the stability of their businesses. The findings highlight the significant influence of the RIMPE regime on the tax burden, business formalization, and financial sustainability of entrepreneurs, while also identifying knowledge barriers and adaptation challenges to new fiscal regulations. This study offers recommendations to improve training and support for entrepreneurs, promoting greater economic stability and a more accessible tax environment.